European Parliament Library

Revenue Administration :, Managing the Shadow Economy, Barrie Russell

Abstract
This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however, estimates that at least half of its total tax gap is attributable to a shadow economy. This note explains what action should revenue agencies take to manage a shadow economy. The most recent initiatives to manage a shadow economy are also described
Language
eng
Literary Form
non fiction
Physical Description
1 online resource (16 p.)
Form Of Item
online
Isbn
9781462344086

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